Add to ORKGThis article analyses the implications and effects of the implementation in Italia of the EUE VAT group regime, also in the light of the clarifications provided by the Reve- nue Agency
In this article the Italian Anti- Avoidance Rules are analyzed having particular regard to their imp...
In most countries applying a VAT system, the activities and transactions undertaken by public sector...
The articles illustrates the major corporate tax reforms occurred in Italy in the past 3 decades and...
Based on the Council Directive n. 2006/112/EC, the Italian Budget Law for 2017 has introduced in the...
Under the EU VAT Directive, Member States have to option to introduce VAT grouping. This article dis...
In late October 2018, Italy enacted a Law Decree providing for several tax amnesty rules. Some of th...
The article analyses and summarizes the various author’s approach to value-added tax (hereinafter - ...
On 2 July 2009, the European Commission adopted a communication calling for a harmonized application...
In recent years a large debate has flourished about plural forms of value added tax (VAT) as a suita...
The forthcoming approval of the Italian tax reform marks typically national intentions and patterns....
In the article, an analysis is made of the Danish rules on VAT grouping including case law and admin...
The author comments the forthcoming amendments to the fiscal unity regime in Italy. More to the poin...
The Italian government seems to follow the work of international organisations and their fight agains...
The paper discusses the Italian tax systems, with reference to its development since the 1970s, bot...
The VAT Directive provides the Member States of the European Union with an option to introduce VAT g...
In this article the Italian Anti- Avoidance Rules are analyzed having particular regard to their imp...
In most countries applying a VAT system, the activities and transactions undertaken by public sector...
The articles illustrates the major corporate tax reforms occurred in Italy in the past 3 decades and...
Based on the Council Directive n. 2006/112/EC, the Italian Budget Law for 2017 has introduced in the...
Under the EU VAT Directive, Member States have to option to introduce VAT grouping. This article dis...
In late October 2018, Italy enacted a Law Decree providing for several tax amnesty rules. Some of th...
The article analyses and summarizes the various author’s approach to value-added tax (hereinafter - ...
On 2 July 2009, the European Commission adopted a communication calling for a harmonized application...
In recent years a large debate has flourished about plural forms of value added tax (VAT) as a suita...
The forthcoming approval of the Italian tax reform marks typically national intentions and patterns....
In the article, an analysis is made of the Danish rules on VAT grouping including case law and admin...
The author comments the forthcoming amendments to the fiscal unity regime in Italy. More to the poin...
The Italian government seems to follow the work of international organisations and their fight agains...
The paper discusses the Italian tax systems, with reference to its development since the 1970s, bot...
The VAT Directive provides the Member States of the European Union with an option to introduce VAT g...
In this article the Italian Anti- Avoidance Rules are analyzed having particular regard to their imp...
In most countries applying a VAT system, the activities and transactions undertaken by public sector...
The articles illustrates the major corporate tax reforms occurred in Italy in the past 3 decades and...