Abstract
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.
| Original language | English |
|---|---|
| Pages (from-to) | 211-214 |
| Number of pages | 4 |
| Journal | International VAT Monitor |
| Issue number | 5 |
| DOIs | |
| Publication status | Published - 2019 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 3 Good Health and Well-being
All Science Journal Classification (ASJC) codes
- Economics, Econometrics and Finance (miscellaneous)
- Law
Keywords
- Eu law
- State aids
- Tax amnesty
- Vat
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