In this article the author, in light of the decision of the German Federal Fiscal Court on 14 Oct. 2015 I R 20/15 and the EU Directive n. 1164/2016 that should be implemented by the end of 2018, analyses the constitutional legitimacy of the Italian interest limitation rule currently in force.
The Italian Interest Limitation Rule: Constitutional Issues
Vanz Giuseppe
2018-01-01
Abstract
In this article the author, in light of the decision of the German Federal Fiscal Court on 14 Oct. 2015 I R 20/15 and the EU Directive n. 1164/2016 that should be implemented by the end of 2018, analyses the constitutional legitimacy of the Italian interest limitation rule currently in force.
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