Volume 39 (2011) / Issue 5

Paolo Scarioni, 'Change of Individual’s Residence within EU: The ‘Tax Residence’ Issue as a Possible Obstacle from an Italian Perspective' (2011) 39 Intertax, Issue 5, pp. 266–270


Due to the ever-rising level of European integration, in the last few years, a growing number of individuals move from one European Union (EU) Member State to another. This article is aimed to analyse the dual residence issue that could seriously obstacle the above movement. In particular, the article moves from the notion of tax residence provided by the Italian tax legislation and then wonders on the actual role or capability of the international tie-breaker rules as well of the Community law to solve double residence problems. Finally, the article points out that even though Italian jurisprudence has acknowledged the relevance of the notion of residence that can be found in some provisions of the Community law, the determination of the place of tax residence is an issue that remains under the exclusive competence of the national judges.

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ISSN: 0165-2826
ID: TAXI2011031