![](https://loconteandpartners.it/wp-content/uploads/2018/07/GGI_3_1.jpg)
by Avv. Prof. Stefano Loconte and Avv. Gabriella Antonaci
Indirect taxes pratice group
Italian legislative decree no. 24 of 11 February entered into force on May 2nd 2016 and brought about a particulary rapid proceeding to allow EU States to apply the reverse charge method when tax inspections reveal the occurence of sudden and massive fraud in relation to specific business transactions