Everton defender Ben Godfrey's £15 million move to Italian side Atalanta is collapsing.

Per The Sun, Serie A have lost their version of the “David Beckham Law" in recent weeks.

Since Crescita Decree has been abolished, foreign players now have to pay a 50 percent tax on their income.

They were previously discounted around half of the tax they would owe, which meant they paid 25 percent on their taxes.

Godfrey would then demand a much higher wage packet, given what he earns at Everton.

The defender is highly rated in the sport, but only has 18 months on his deal and is not in the good books of Everton manager Sean Dyche.