EYItaly’s Constitutional Court confirms amendments limiting the power of tax authorities to recast Registration Tax treatment of corporate transactions
|Tax Alerts, Legislation & Policy, Na ...|Italy
Executive summary
Italy’s Constitutional Court (the Court), in decision n. 158 of 21 July 2020, ruled on a case referred by Italy’s Supreme Court (pronunciation n. 23549 of 23 September 2019) regarding the constitutional compatibility of amendments on Article 20 of the Registration Tax Code (RTC), introduced by the 2018 and 2019 Budget Laws. Such amendments provide that Registration Tax should appl…
Continue Reading
