New Italian rule on exit taxes

February 2012


On January 24, 2012, the Italian government modified the Italian rule on exit taxes in order to reflect the European Court of Justice's November 29, 2011 judgment in Case C-371/10 National Grid Indus (NA 2011:016). A Decree, to be enacted within 60 days of January 24, 2012, will contain specifics of the new rule.

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