No.
The EU Directive on mutual assistance between Member States (and other EU Member States) for the recovery of tax debts was transposed into national law with Legislative Decree No. 149 of 14 August 2012, which transposes EU Directive 2010/24.
The objective of the EU legislation is to improve and facilitate mutual assistance in debt recovery within the Union. The Legislative Decree, published in the Official Journal No. 202 of 30 August 2012, establishes the rules of mutual assistance for the recovery of debts arising within the national territory or in another Member State in 19 articles.
The States or territories with which agreements for the exchange of information and assistance in debt recovery of tax debts are in force are those listed below:
- Austria
- Belgium
- Bulgaria
- Cyprus
- Denmark
- Estonia
- Finland
- France
- Germany
- Greece
- Ireland
- Iceland
- Latvia
- Lithuania
- Luxembourg
- Malta
- Norway
- Netherlands
- Poland
- Portugal
- United Kingdom
- Czech Republic
- Romania
- Slovakia
- Slovenia
- Spain
- Sweden
- Hungary