Clarification on Requirements for Dividend-Withholding Tax Reimbursements in Italy


On 8 July 2011, the Italian Revenue Agency issued circular letter no. 32/E (the Circular), clarifying the requirements that EU-resident companies must fulfill to qualify for the reimbursement of Italian tax withheld on dividends distributed up until 2008.

The Circular may have an impact on foreign taxpayers that have already filed reimbursement claims with the Italian tax authorities or are still within the 48-month grace period to do so. In fact, the Italian Revenue Agency has officially recognised for the first time that reimbursements are due for dividend-withholding taxes levied until 2008 and has provided guidance to local offices to abandon relevant litigations that are before tax courts.

Please see full article below for more information.

LOADING PDF: If there are any problems, click here to download the file.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© McDermott Will & Emery | Attorney Advertising

Written by:


McDermott Will & Emery on:

Readers' Choice 2017
Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.