Italy - VAT: The New Tax Settlement Provisions and Appeals against the Tax Authorities’ Decisions
- Bernadette Accili
- European Taxation, 2009 (Volume 49), No 2
- 1 February 2009
In this article, the author addresses the new tax settlement provisions introduced into the Italian Bankruptcy Law and supports the feasibility of including VAT in settlements under Italian and EC law. The author also argues that only a percentage of the VAT revenue is an EU own resource and considers how an appeal regarding the tax authorities’ refusal of a tax settlement proposal could be filed.