Books and Articles

28-02-2005 - Italian Regional lncome Tax Under Scrutiny

The Provincial Tax Court of Cremona has asked the European Court of Justice to clarify whether the Italian Regional lncome Tax (or "IRAP") may be qualified as a "turnover tax" and consequently should be considered to be in breach of Article 33 of the Sixth Directive. The Court decision, expected during 2005, could also address the issue of the time extension for reimbursement. This article highlights relevant precedents within the case law of the ECJ.

ROLLE G. -  MEJNARDI C., Italian Regional lncome Tax Under Scrutiny, in Tax Planning International Indirect Taxes, n. 1, 2005.


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