VAT and Tax Amnesty in Italy

Marco Allena*

*Autore corrispondente per questo lavoro

Risultato della ricerca: Contributo in rivistaArticolo in rivista


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.
Lingua originaleEnglish
pagine (da-a)211-214
Numero di pagine4
RivistaInternational VAT Monitor
Stato di pubblicazionePubblicato - 2019


  • Eu law
  • State aids
  • Tax amnesty
  • Vat


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