On 4 October 2019, Italy has published Law No. 117 in the Official Gazette, approving the legislative decrees for the implementation of several EU Directives. The Directives will be consulted on by parliament but do not require further approval by the parliament. The EU Directives are specified in an annex to the Law and include, among others, Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution and Council Directive (EU) 2018/822 of 25 May 2018 on reportable cross-border arrangements.
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