Allena, Marco
VAT and tax amnesty in Italy electrónico / Marco Allena .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
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.
IMPUESTO SOBRE EL VALOR AÑADIDO
AMNISTIA
REGULARIZACIONES FISCALES
ITALIA
International VAT Monitor 0925-0832 v. 30, n. 5, September / October 2019
VAT and tax amnesty in Italy electrónico / Marco Allena .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
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.
IMPUESTO SOBRE EL VALOR AÑADIDO
AMNISTIA
REGULARIZACIONES FISCALES
ITALIA
International VAT Monitor 0925-0832 v. 30, n. 5, September / October 2019