The Resource VAT and tax amnesty in Italy

VAT and tax amnesty in Italy

Label
VAT and tax amnesty in Italy
Title
VAT and tax amnesty in Italy
Creator
Subject
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
Publication

Library Locations

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