Newsalert Tax Department - The Italian Constitutional Court confirms the constitutional legitimacy of the new Art. 20 of Presidential Decree No. 131 of 26 April 1986
Our Tax Litigation Team analyzes Decision No. 158, delivered on 21 July 2020, where the Italian Constitutional Court declared the constitutional legitimacy of Article 20 of Presidential Decree No. 131 of 26 April 1986, as amended by the 2018 and 2019 Budget Laws. The Decision has a direct impact on pending tax litigations relating to the application of Art. 20 TUR, which should reasonably be decided in favor of the taxpayers.