VAT in Italy

Journal
Rizzardi, R.
Italy
Bulletin for International Taxation 2010 (Volume 64), No. 8/9
PriceUSD 45

In this article, the author reviews recent developments regarding VAT in Italy, with special emphasis on legislative trends, the implementation of VAT Directive 2006/112/EC, as amended by VAT Directives 2008/8/EC and 2008/9/EC, VAT rates and revenue, relevant decisions of the European Court of Justice, and compliance and taxpayers’ obligations.