The Resource Tax residence of individuals in Italy : the determination of the notion of centre of vital interests

Tax residence of individuals in Italy : the determination of the notion of centre of vital interests

Label
Tax residence of individuals in Italy : the determination of the notion of centre of vital interests
Title
Tax residence of individuals in Italy : the determination of the notion of centre of vital interests
Creator
Subject
Language
eng
Summary
This note discusses a recent decision of the Italian Supreme Court, wherein the judges held that, in determining the tax residence of individuals, the criterion of centre of vital interests does not attribute per se priority to personal relations over business ties. This decision is of paramount importance since it directly reverses settled Italian case law attaching primacy to family and social ties over economic and business connections
Citation source
In: European taxation. - Amsterdam. - Vol. 55 (2015),
http://library.link/vocab/creatorName
Beretta, G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • residence
  • domicile
  • centre of vital interests
  • individual income tax
  • case law
Label
Tax residence of individuals in Italy : the determination of the notion of centre of vital interests
Instantiates
Publication
Label
Tax residence of individuals in Italy : the determination of the notion of centre of vital interests
Publication

Library Locations

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      52.37366609999999 4.9336932
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