A Brand-New Italian VAT Decree – Italy Is Looking Forward to a Closer Harmonization with EU VAT Principles

On 16 March 2023, the Italian government was delegated to perform a substantial revision of the Italian VAT Decree by 29 August 2025 and a formal reorganization by 31 December 2025. The revision is aimed at making the Italian VAT Decree fully harmonized with European VAT principles in light of the criteria provided by the Court of Justice of the European Union, while the reorganization is aimed at granting more efficient accessibility to the Italian VAT legislation.

Authors

Publication Details

Journal
International VAT Monitor
Published
2024-11-19
DOI
https://doi.org/10.59403/37avyen
Primary Topic
Taxation and Legal Issues
Type
article
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A Brand-New Italian VAT Decree – Italy Is Looking Forward to a Closer Harmonization with EU VAT Principles

Matheus Henrique Mânica, M. Bancalari
International VAT Monitor
Taxation and Legal Issues
article

A Brand-New Italian VAT Decree – Italy Is Looking Forward to a Closer Harmonization with EU VAT Principles

Matheus Henrique Mânica, M. Bancalari
article en

Abstract

On 16 March 2023, the Italian government was delegated to perform a substantial revision of the Italian VAT Decree by 29 August 2025 and a formal reorganization by 31 December 2025. The revision is aimed at making the Italian VAT Decree fully harmonized with European VAT principles in light of the criteria provided by the Court of Justice of the European Union, while the reorganization is aimed at granting more efficient accessibility to the Italian VAT legislation.

International VAT MonitorVol. 35(6)
Peace, Justice and strong institutions
Openalex Percentile: Top 65%
Taxation and Legal Issues
DOISourceOpenAlex
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A Brand-New Italian VAT Decree – Italy Is Looking Forward to a Closer Harmonization with EU VAT Principles — Matheus Henrique Mânica, M. Bancalari · International VAT Monitor (2024) | TGRS Research Map | TGRS