Recent Italian Case Law Developments on the Withholding Tax Exemption under the EU Parent-Subsidiary Directive (2011/96)

This note provides an analysis of Italian case law since 2018 on the withholding tax exemption under the EU Parent-Subsidiary Directive (2011/96), and in particular on the two different positions that exist in relation to the subject-to-tax requirement and the elimination of economic double taxation for the purposes of the Directive.