Cross-border capital gains on Italian participations: interaction between Italian domestic law, tax treaties and EU fundamental freedoms

Di Raimondo Rossi -
The author analyses the interaction between the Italian domestic tax law on taxation of Italian-source capital gains realized by non-Italian tax companies (also under the application of Double Tax Conventions concluded by Italy) and the EU fundamental freedoms. In the light of the case law developed by the ECJ’s, the author revisites the proposal for an Intra-EU exemption of capital gains on shares raised in 2002.  Nell’articolo viene analizzata l’interazione tra le disposizioni normative domestiche in ambito di imposizione delle plusvalenze sulle partecipazioni realizzate da soggetti non residenti (anche ai sensi delle Convenzioni contro le doppie imposizioni parte del treaty network. . .