The 2025 Italian Financial Law introduced an innovative rule to differentiate IRPEF deductions for dependent family members distinguishing among resident taxpayers Italian, European or European economic area citizens from citizens of another countries in illogical way that violate European and Italian principles.

Non - discrimination principle and the strange story of the deductions of family expenses

Annalisa Pace
2025-01-01

Abstract

The 2025 Italian Financial Law introduced an innovative rule to differentiate IRPEF deductions for dependent family members distinguishing among resident taxpayers Italian, European or European economic area citizens from citizens of another countries in illogical way that violate European and Italian principles.
2025
9786082771205
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11575/163860
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