Fundamental freedoms for citizens, fundamental restrictions on national tax law? : Italy

This special issue of European Taxation is devoted to the subject of direct tax provisions in the laws of the Member States of the European Union that may be possible infringements of the fundamental freedoms in EC law. This report deals with those provisions of Italian tax law that more obviously than others raise the issue of the conflict with the non-discrimination principle contained in the EC Treaty. In particular, potential infringements of the four EC fundamental freedoms by the rules contained in the Income Tax Law and other statutory provisions will be considered.