30 May 2018

22 May 2018
19 September 2019
5 December 2018
19 September 2019

Article 12 of D.L. July 1st 2009, n. 78 (converted, with modifications, by Law August 3rd 2009, n. 102), discourages the emersion of undeclared foreign assets in Italy and could also represent an infringement of fundamental freedoms provided by EU Law. Paolo Scarioni, Pierpaolo Angelucci and Simone Muni analize the subject in the article published by Bollettino Tributario n. 10/2018 entitled “Profili di incompatibilità dell’art. 12 del D.L. n. 78/2019 con il principio comunitario di libera circolazione dei capitali”.