| 000 | 01190nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c141902 _d141902 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220906172249.0 | ||
| 007 | ta | ||
| 008 | 200221t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_963221 _aAllena, Marco |
|
| 245 | 1 | 0 |
_aVAT and tax amnesty in Italy _helectrónico _c Marco Allena |
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_925732 _aAMNISTIA |
|
| 650 | 4 |
_948240 _aREGULARIZACIONES FISCALES |
|
| 650 | 4 |
_947518 _aITALIA |
|
| 773 | 0 |
_9162087 _oIVM/2019/5 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 30, n. 5, September / October 2019 |
|
| 942 | _cRE | ||