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The Italian “Google Tax” National taxation and the European e-Economy
Örebro University, School of Law, Psychology and Social Work.
2015 (English)In: Tax Law Quarterly (Rivista trimestrale di Diritto Tributario), ISSN 2280-1332Article in journal (Refereed) Published
Abstract [en]

This paper analyzes the measures introduced within the VAT Italian Act dealing with onlineadvertising through the so called “Google Tax”, with a specific focus on VAT regulations.Even tough the “Google Tax” has been eventually repealed, a thorough examination of its legal andfiscal profile in connection with both national and European legislation, the EU fundamentalfreedoms and rights, and the Italian Constitutional principles, provides guiding principles for futurelegislative initiatives in the area of the blooming digital economy

Abstract [it]

Questo articolo analizza le misure introdotte nel Testo Unico IVA sulla pubblicità onlinecon la cosiddetta “Google Tax”. Sebbene la “Google Tax” sia stata infine abrogata, un attentoesame del suo profilo giuridico e fiscale in relazione ai principi sottesi sia alla normativa e allacarta costituzionale nazionale che ai valori europei, specialmente alla luce dei diritti e delle libertàfondamentali sanciti dall'Unione, fornisce principi guida per future iniziative legislative nel settoreemergente dell’economia digitale

Place, publisher, year, edition, pages
G. Giappichelli Editore, 2015.
National Category
Law
Research subject
Law
Identifiers
URN: urn:nbn:se:oru:diva-41839OAI: oai:DiVA.org:oru-41839DiVA: diva2:781179
Available from: 2015-01-15 Created: 2015-01-15 Last updated: 2017-10-18Bibliographically approved

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