In the hypothesis of a complex of operations (engineering and procurement activities), the applicability of the same VAT regime to all the elements that make up the economic operation is possible only in the presence of a complex operation whose existence implies, in particular , that the formally distinct services and / or transfers, which could be performed separately giving rise to a different taxation, are not independent of each other.
Sources:
Latest Posts in "Italy"
- Incorrect VAT Charge Under Reverse Charge Is Not Fraudulent Declaration, Rules Italian Supreme Court
- Italy Exempts Energy Community Incentive Withholdings from VAT, Says Revenue Agency
- Italy Introduces Consolidated VAT Code, Effective January 2027, to Streamline and Modernize Compliance
- Intra-EU Purchases and Domestic Sales of New Vehicles: VAT and Reporting Requirements Explained
- VAT Adjustment Note Allowed in Simplified Composition with Creditors, Palermo Court Rules
