Books and Articles

30-09-2005 - Il credito di imposta per le imposte pagate all’estero

The legislative decree for the reform of the Italian tax system (Law 80/2003) expressly mentions, among the criteria to be followed for the writing of the Tax Consolidation Act, the prohibition of double taxation. This prohibition, according to the interpretation of the relation to the legislative decree, is a necessary consequence of the principles of equality in the imposition and of tax justice and should be taken in its broadest sense, including the domestic double taxation and international double taxation. For the latter, the ban has a challenging effect for the State, in the sense of the provision of all the tools able to ensure their taxpayers.

In this perspective, the Italian legislator has intervened, under the procedural aspect, reformulating the discipline of the credit for taxes paid abroad by residents, referred to in Article 15 of Presidential Decree 917/86. The regulatory action was necessary not only to make the old discipline of the tax credit ex art. 15 consistent with the new institutions introduced by the reform of the Italian tax system (including, in particular, worldwide fiscal consolidated fund) but also to give full effect to the principle of international fiscal neutrality, which has become, through the legislative decree, general principle of codification of the tax laws.

LOMBARDO M., Il credito di imposta per le imposte pagate all’estero, in Fiscalità Internazionale, Luglio-Agosto 2004.


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