The Resource VAT and tax amnesty in Italy
VAT and tax amnesty in Italy
Resource Information
The item VAT and tax amnesty in Italy represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item VAT and tax amnesty in Italy represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In late October 2018, Italy enacted a Law Decree providing for several tax amnesty rules. Some of those rules could be regarded as conflicting with EU law, either because they allow taxable persons to pay to the Italian Revenue Agency less than the VAT due, or because they could qualify as illegal State aid. In this article, the author discusses whether these provisions indeed breach EU law
- Language
- eng
- Label
- VAT and tax amnesty in Italy
- Title
- VAT and tax amnesty in Italy
- Language
- eng
- Summary
- In late October 2018, Italy enacted a Law Decree providing for several tax amnesty rules. Some of those rules could be regarded as conflicting with EU law, either because they allow taxable persons to pay to the Italian Revenue Agency less than the VAT due, or because they could qualify as illegal State aid. In this article, the author discusses whether these provisions indeed breach EU law
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 30 (2019), no. 5 ; p. 211-214
- http://library.link/vocab/creatorName
- Allena, M
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT
- tax amnesty
- ECJ case law
- State aid
- Label
- VAT and tax amnesty in Italy
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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/portal/VAT-and-tax-amnesty-in-Italy/U29hbeG42y8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/VAT-and-tax-amnesty-in-Italy/U29hbeG42y8/">VAT and tax amnesty in Italy</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/VAT-and-tax-amnesty-in-Italy/U29hbeG42y8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/VAT-and-tax-amnesty-in-Italy/U29hbeG42y8/">VAT and tax amnesty in Italy</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
