- Italy requires written justification for tax inspections
- Amendment proposed after ECHR ruling criticized lack of privacy safeguards
- Italian Revenue Agency and Guardia di Finanza need clear written justification for inspections
- Amendment proposed by Vito De Palma of Forza Italia
- ECHR ruling on February 6, 2025, condemned Italy for privacy rights violations
- Inspections must include written explanation in authorization request and final report
- Inspections without justification may be invalid and legally challenged
- Amendment under discussion in Finance Committee
- If approved, applies only to future inspections, not past ones
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Italy"
- CPB: Early Exemption from Compliance Visa for VAT Credit Offsetting up to 70,000 Euros
- 10% VAT Applies to Musical Entertainment Accessory to Restaurant Services, Rules Italian Supreme Court
- Deductibility of Non-Deductible Pro Rata VAT: Cash or Accrual Basis for Businesses?
- Expense Recharging Between Unassociated Professionals: VAT Rules and Invoicing Obligations Explained
- EU VAT Showdown: Is User Data a Taxable Payment for Free Digital Services?