Italy - The Italian Interest Limitation Rule: Constitutional Issues
- G. Vanz
- European Taxation, 2018 (Volume 58), No 4
- 26 February 2018
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.