Italian digital economy rules and EU law
Resource Information
The work Italian digital economy rules and EU law represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Italian digital economy rules and EU law
Resource Information
The work Italian digital economy rules and EU law represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Italian digital economy rules and EU law
- 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),
- Geographic coverage
-
- Europe
- European Union
- Language note
- English
Context
Context of Italian digital economy rules and EU lawWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/txg4-RWFaOs/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/txg4-RWFaOs/">Italian digital economy rules and EU law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
