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Recent Advocate General Opinions
Italian IRAP
 On
17 March 2005, the Advocate General of the European Court
of Justice (ECJ) released his opinion in the case of Banca
Popolare di Cremona v Agenzia Entrate Ufficio Cremona (C-475/03).
The case concerns the legality under EU VAT legislation
of the imposta regionale sulle attivitá (IRAP) -
a regional tax on production levied in Italy. In the opinion
of the Advocate General the tax contravenes EU VAT legislation.
Link to EU Competency Alert - IRAP contrary to VAT Directive
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