Law decree n.179 dated 18 October 2012: recent clarifications given by the tax authorities
In a recent position (n. 12/E dated 3 May 2013) tax authorities dealt again with the amendments made by law decree n. 179/2012 with reference to the international transports taxation. In particular, art. 38 par. 1 of mentioned decree introduced in the Italian law the notion of ‘basis of an air carrier’, relevant also with […]