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Italy: Termination of articles concerning digital service tax in 2018 Budget Law

Policy overview

Description

Termination of articles concerning digital service tax in 2018 Budget Law

Paragraphs 1011 to 1019 of the law of 27 December 2017 (2018 Budget Law), which established the basis for a digital service tax, are repealed.

Original source

Scope

Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider, platform intermediary: user-generated content, other service provider
Implementation Level
national
Government Branch
legislature
Government Body
parliament

Complete timeline of this policy change

Hide details
2017-10-31
under deliberation

The Italian 2018 Budget Law was introduced to the Italian parliament. The draft contains a digital …

2017-11-30
under deliberation

The Italian 2018 Budget Law was passed by the Senate to the Chamber of Deputies. The Bill includes …

2017-12-22
under deliberation

The Italian 2018 Budget Law was passed by the Chamber of Deputies back to the Senate due to changes…

2017-12-29
adopted

The Italian 2018 Budget Law introduces a digital service tax. The tax rate is set at 3% of the valu…

2019-01-01
revoked

Paragraphs 1011 to 1019 of the law of 27 December 2017 (2018 Budget Law), which established the bas…

Key regulatory dimensions

Regulated subjects

The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type Any
Economic activity online advertising provider,platform intermediary: user-generated content,other service provider
Category All

Policy change by business practice

The detailed activities within the scope of this policy or regulatory change.
advertisement (any targeting): sale
Regulatory tool
Subordination under digital service tax
Sanctions
TBR - Existing statutory sanction
Regulated subjects
1
listing (any form): marketing (any form)
Regulatory tool
Subordination under digital service tax
Sanctions
TBR - Existing statutory sanction
Regulated subjects
1
corporate data: customer/user behavioural data: sale
Regulatory tool
Subordination under digital service tax
Sanctions
TBR - Existing statutory sanction
Regulated subjects
1

Policy change by business practice

The detailed activities within the scope of this policy or regulatory change.

advertisement (any targeting): sale

listing (any form): marketing (any form)

corporate data: customer/user behavioural data: sale

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