Megaproject, Taxation and the (New) Relationship Between the Italian Revenue Agency and Taxpayers

The article, once focused on the relationship between taxation and megaprojects, proposes to verify how the Italian legal system allows for a preventive dialogue between tax authorities and taxpayers in order to prevent situations of tax uncertainty that may characterize a given economic transaction. Specifically, particular attention will be paid to the interpello institute - and, precisely, to the so-called “interpello” on the new investment s as a potentially useful tool for those who intend to start megaprojects in Italy - and to the regime of collaborative compliance, as a regime that allows the establishment of a constant dialogue between (large) companies and the tax authorities in order to ensure full and proper tax compliance.