Italy - The Italian Interest Limitation Rule: Constitutional Issues

• Autores: Giuseppe Vanz
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 4, 2018, págs. 173-175
• Idioma: inglés
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• Resumen

  • In this note, the author analyses the constitutional legitimacy of the Italian interest limitation rule in light of the decision of the German Federal Fiscal Court in I R 20/15 (14 October 2015) and the EU Anti-Tax Avoidance Directive (1164/2016), which is to be implemented by the end of 2018.