The Italian Interest Limitation Rule: Constitutional Issues

Journal
Author
Vanz, G.
Country
Italy
Published Date
Issue
European Taxation 2018 (Volume 58), No. 4
FormatPDF
EUR
45
| USD
50 (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.