The taxable person not identified in the territory of the State, who has rendered B2C services by electronic means in the years from 2016 to 2021 and has failed to pay VAT in Italy, in relation to these years, cannot regularize his debt using the One Stop Shop scheme. The case concerns a company (Alfa) established in the European Union, which provides services of organization and implementation of IT structures to business and private customers.
Source: eutekne.info
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