ECJ ITALY REGIONAL VAT-LIKE TAX BAN
March 1st, 2006
BY KEITH NUTHALL
REGIONAL VAT-like taxes that levy revenue from added value created by companies in specific production stages are illegal under the European Union's (EU) sixth directive, says a European Court of Justice (ECJ) advocate general. Christine Stix-Hackl, brushed aside claims that the Italian regional IRAP tax was so different from VAT, it was not covered by the directive's rules, for instance that taxation liability can be passed onto the consumer. Here the key issue is calculation. While standard VAT sees input taxes deducted from output taxes, for ...
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