Abstract
This article examines Legislative Decree 49/2020, transposing the dispute resolution mechanisms of the EU Tax Dispute Resolution Directive (2017/1852) into Italian national law. The Decree introduces a new mechanism that is of particular relevance in respect of the resolution of tax disputes between Italy and other EU Member States. It provides for a binding and mandatory procedure for the competent authorities and for compatibility with domestic litigation and pre-litigation administrative settlement. Some interpretative issues concerning the scope of application of the Directive and the possibility of the procedure being available in respect of criminal conduct remain open.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
