The Italian Tax System: International and EU Obligations and the Realization of Fiscal Federalism

Journal
Author
Gallo, F.; Melis, G.
Country
Italy
Published Date
Issue
Bulletin for International Taxation 2010 (Volume 64), No. 8/9
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the authors reflect on the constraints on the Italian legislator deriving from EU and international provisions, with a particular emphasis on the delegation law regarding fiscal federalism, which is in the process of being implemented.