Recent Italian Case Law Developments on the Withholding Tax Exemption under the EU Parent-Subsidiary Directive (2011/96)

Journal
Orlandoni, O.; Moramarco, G.
Italy
European Taxation 2020 (Volume 60), No. 9
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This note provides an analysis of Italian case law since 2018 on the withholding tax exemption under the EU Parent-Subsidiary Directive (2011/96), and in particular on the two different positions that exist in relation to the subject-to-tax requirement and the elimination of economic double taxation for the purposes of the Directive.