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Italy Publishes Law to Transpose EU Directive on Dispute Resolution — Orbitax Tax News & Alerts

Italy has published Legislative Decree No. 49 of 10 June 2020 in the Official Gazette, which provides for the implementation of Council Directive (EU) 2017/1852 on dispute resolution in the EU. This includes rules to ensure effective resolution of disputes concerning the interpretation and application of such bilateral tax treaties and the Union Arbitration Convention, and in particular, disputes leading to double taxation.

The Legislative Decree enters into force on 25 June 2020 and applies for requests submitted on or after 1 July 2019 for disputes concerning income or assets in relation to tax years beginning on or after 1 January 2018.