Italy - Supreme Court Case on the Denial of Access to the Arbitration Convention
- G. Beretta
- International Transfer Pricing Journal, 2015 (Volume 22), No 6
- 23 October 2015
The author considers a landmark decision rendered by the United Sections of the Italian Supreme Court which grants a taxpayer access to domestic legal remedies where the taxpayer’s request for opening a mutual agreement procedure under the Arbitration Convention is denied by the competent tax authority.