Giuseppe Melis | Review of European Litigation

Giuseppe Melis

Full Professor of Tax Law, University Luiss Guido Carli

Vittorio Giordano

Lawyer in Rome

24 September 2025 Issue: 3/2025

Dolos tecti ambagesque (non) resoluit… How Judgment No. 43 of 2025 of the Italian Constitutional Court Got Lost in the Labyrinth of the Direct Effects of Incorrectly Transposed Tax Directives