The Italian Interest Limitation Rule: Constitutional Issues

Journal
Vanz, G.
Italy
European Taxation 2018 (Volume 58), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.