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Copyright Giulio Coraggio 2018

liability ISP

The Internet liability regime for hosting providers have been subject of different interpretations by courts in Italy and a new interesting position came up with the decision of the Court of Turin (Italy) involving YouTube and Google which overturned its initial decision of a few months ago introducing new principles of Internet liability for online operators.

There is no need of a web tax dedicated to digital companies according the report from the Expert Group on Taxation of the Digital Economy established by the European Commission, but the current general rules should be applied also to digital companies.  However, recent court decisions and delegation laws leave some risks open in relation to the Internet liability regime of web companies for tax purposes.