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.
|Numero di pagine||4|
|Rivista||INTERNATIONAL VAT MONITOR|
|Stato di pubblicazione||Pubblicato - 2019|
- Eu law
- State aids
- Tax amnesty