Books and Articles

30-04-2005 - Developments in the Italian Regional Income Tax Case: An Issue for Refunds

On March 17, 2005 Advocate General Jacobs delivered his Opinion on Case 475/03 - presented by the Provincial Tax Court of Cremona (ltaly) - concerning the potential incompatibility of the Italian Regional lncome Tax (or "IRAP") with Article 33 of the Sixth VAT Directive. This article highlights the key points of the Opinion and possible future developments in Italian legislation.

ROLLE G., MEJNARDI C., Developments in the Italian Regional Income Tax Case: An Issue for Refunds, in Tax Planning International European Union Focus, n. 4, 2005.


 

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