One of the measures to fight the economic crisis and enhance competi- tiveness and development as foreseen by the budget for 2010 and not yet implemented (art. 41 del d.l. 31 May 2010 n. 78, changed in l. 30 July 2010, n. 122), is the imple- mentation in Italy of a European tax system, which can be applied to foreign companies resident in one of the EU member states undertaking new economic activities in Italy. The rules of implementation of the institution in question, which will be introduced by a Decree of the Ministry of Economy and Finance, and of which a draft has already been released, will have to be compatible with EU principles concerning harmful tax competition and the prohibition on State aids, as well as with the domestic principles of law on tax sovereignty and tax equality.
The call for new economic activities in Italy and the implementation of European tax system
BUCCISANO, Andrea
2011-01-01
Abstract
One of the measures to fight the economic crisis and enhance competi- tiveness and development as foreseen by the budget for 2010 and not yet implemented (art. 41 del d.l. 31 May 2010 n. 78, changed in l. 30 July 2010, n. 122), is the imple- mentation in Italy of a European tax system, which can be applied to foreign companies resident in one of the EU member states undertaking new economic activities in Italy. The rules of implementation of the institution in question, which will be introduced by a Decree of the Ministry of Economy and Finance, and of which a draft has already been released, will have to be compatible with EU principles concerning harmful tax competition and the prohibition on State aids, as well as with the domestic principles of law on tax sovereignty and tax equality.Pubblicazioni consigliate
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