The European Commission has decided to send a reasoned opinion to Italy for excluding EU citizens of non-Italian nationality who do not intend to settle in Italy from a reduced rate regime on their first purchase of non-luxury housing on Italian soil.

This limitation violates EU rules on the free movement of capital (Article 63 of TFEU) which guarantees the right to the free movement of capital in the EU. If Italy does not act within the next two months, the Commission may decide to bring the case before the Court of Justice of the EU. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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