Following the enactment of the 2020 Finance Act, the digital services tax has conclusively entered into force without the need of any implementing measures as otherwise provided for in the previous years’ budgetary legislation. In such respect, notwithstanding the commendable effort of the lawmaker, it cannot be denied that the so-called web tax entails many critical issues which will certainly make its application troubled. Therefore, it is appropriate to carry out an analysis of the regulatory aspects of the new tax by highlighting the interpretative problems which have arisen and attempting, to the extent possible, to provide a suitable interpretation to overcome such concerns.
Con la legge di Bilancio 2020 l’imposta sui servizi digitali è entrata definitivamente in vigore senza necessità di misure attuative come diversamente previsto nelle passate manovre di fine anno. A tal riguardo, nonostante l’apprezzabile sforzo del legislatore, è innegabile che la c.d. web tax presenti molte criticità che renderanno certamente travagliato il suo percorso applicativo. Si rende pertanto opportuno effettuare un’analisi degli aspetti normativi della nuova imposta ponendo in risalto le problematiche interpretative che sono sorte e cercando, ove possibile, di fornire una chiave di lettura idonea a superare tali perplessità.
La Web Tax italiana: tra innovazione e criticità della nuova disciplina / Pietrosanti, FILIPPO MARIA. - n. 6/2018-2019(2020), pp. 1-21.
La Web Tax italiana: tra innovazione e criticità della nuova disciplina
Filippo Maria Pietrosanti
Primo
2020
Abstract
Following the enactment of the 2020 Finance Act, the digital services tax has conclusively entered into force without the need of any implementing measures as otherwise provided for in the previous years’ budgetary legislation. In such respect, notwithstanding the commendable effort of the lawmaker, it cannot be denied that the so-called web tax entails many critical issues which will certainly make its application troubled. Therefore, it is appropriate to carry out an analysis of the regulatory aspects of the new tax by highlighting the interpretative problems which have arisen and attempting, to the extent possible, to provide a suitable interpretation to overcome such concerns.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.