No full-text available
To read the full-text of this research,
you can request a copy directly from the author.
Italy – Supreme Court Case on the Denial of Access to the Arbitration Convention (22 International Transfer Pricing Journal 6, 2015)
Abstract
The author considers a landmark decision rendered by the United Sections of the Italian Supreme Court which grants a taxpayer access to domestic legal remedies where the taxpayer’s request for opening a mutual agreement procedure under the Arbitration Convention is denied by the competent tax authority.
ResearchGate has not been able to resolve any citations for this publication.
This book is intended as a textbook for students reading tax law or EC law. It offers a systematic survey of the tax implications of the EC Treaty and of European integration and of the EC tax harmonization policy, a discussion of the Community tax rules in force, and a discussion of the EC Court's case law in tax matters. Its contents may be divided into five main themes: 1. the far-reaching consequences of the EC Treaty provisions and principles for national tax law, as shown by the case law of the Court of Justice of the EC; 2. Community harmonization policy and coordination policy as regards indirect taxes and direct taxes; 3. Community law in force on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation); 4. Community law in force on direct taxes (Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive); 5. Administrative Assistance between the Member States in the assessment and the recovery of tax claims.