Il blog di E-Lex

This week in Italy No. 3 – Amendments to the Web Tax

According to Emer Traynor, spokesperson of the EU Commission, the Italian draft law on web-tax seems to be contrary to the fundamental freedom and to the principle of non-discrimination held in the EU Treaties.

Doubts were also raised by the research department of the Chamber of Deputies, which pointed out the necessity of considering the compatibility of such new rules with the freedoms of movement of goods and services within the common market.

The web tax was rejected even by Matteo Renzi, the new secretary of the Democratic Party.

Francesco Boccia, the deputy who is the author of the bill, said that the EU institutions should not influence the Italian Parliament before the vote on the Stability Law.

However, the House Budget Committee made some modifications to the law, removing the obligation for the companies, who purchase goods or services via internet, to have a VAT number in Italy. On the contrary the Committee has not removed this obligation in case of on-line advertising activities. Thus an Italian VAT number is required in case of purchase of sponsored links made available by search engines for the Italian internet users.

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