Law which deals with the constitutional, common-law, statutory, tax treaty, and regulatory rules that constitute the law applicable to taxation.

aof code
TAXR
aof code full
TAXR

The Commission Takes Spain Before the Court for Imposing Disproportionate Penalties for not Notifying the Assets Owned Abroad

The EC has decided to bring Spain before the Court of Justice of the EU to impose disproportionate penalties on Spanish taxpayers by not declaring or doing it extemporaneously, the assets owned in other EU Member States and the EEA.

Increase of the Tax Advantages for People “Incoming” to Italy

With the Law Decree n. 34 dated April 30, 2019, the Italian Government has just modified the tax special regimes provided in favor of researchers and lecturers (see my previous article of 2017) and other “incoming” people who decide to move to Italy. The above mentioned tax regimes are granted in order to encourage the scientific and technological development in Italy and “incoming” of human capital and provide important tax exemption from IRPEF (Italian personal income tax) and IRAP (Italian regional income tax) purposes.