Italy The sale of an “unusual” building with respect to business activity can be excluded from the pro rata 08 March 202272 views1 min read The VAT return is calculated pro rata and the adjustment of the deduction Source: eutekne.info Deduction (input tax credit) Exemption VAT refund for leased assets still awaiting certainties ECJ C-550/21 (Leonardo SpA) – Order – Inadmissable – Italian court provided insufficient information
