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Europe Daily Bulletin No. 9707

19 July 2008
Contents Publication in full By article 29 / 36
GENERAL NEWS / (eu) eu/court of justice
Italian VAT amnesty infringes VAT rules

Brussels, 18/07/2008 (Agence Europe) - In a ruling issued on 17 July 2008, the European Court of Justice found that Italy's VAT amnesty allowing people registered from VAT to escape from their tax liabilities runs counter to the spirit and the aim of the EU's sixth VAT Directive (2006/112/EC).

Provisions of Italy's Law Number 289 of 27 December 2002 allowing VAT taxpayers to voluntarily review their tax returns for the 1998, 1999, 2000 and 2001 tax years. Beyond a certain threshold, these...

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